Levy of GST — The applicant is registered in GST and registered with Central Bank of India as a non-banking financial institution engaged in the activities of “Leasing and Finance” which includes operating lease of passenger vehicle and financing of commercial and passenger vehicles to end customers. DFSI also does dealership related financial services like inventory financing for Daimler franchised dealers. The Applicant sought Advance ruling and which were answered that supply of service by DFSI to Mercedes-Benz India Private Limited (MB India) India is covered under SAC 999792 as Other miscellaneous Services, agreeing to do an act. As per Sl.no. 35 of Notification No.11/2017 Central Tax (Rate) dt. 28.06.2017 as amended, other miscellaneous services under Heading 9997 are chargeable to 9% CGST and to SGST as per Sl no 35 of Notification No. II(2)/CTR/532(d-14)/2017 vide G.O. (Ms) No. 72 dated 29.06.2017 as amended. — Daimler Financial Services India Private, In Re… [2019] 11 TAXLOK.COM 093 (AAR-Tamil Nadu)